OPINION
DEBEVOISE, Senior District Judge.
Defendant Brown & Williamson Tobacco Corporation ("Brown & Williamson") moves to dismiss for failure to state a claim upon which relief may be granted pursuant to Fed.R.Civ.P. 12(b)(6). For the reasons set forth below, the motion will be granted and the complaint dismissed.
I. The Allegations of the Complaint
Plaintiff's complaint contains five counts as follows:
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